Tax Law

Preglimony

Shari Motro - University of Richmond School of Law

We have alimony. We have palimony. Why don’t we have preglimony? Why don’t we recognize that when a woman gets pregnant with a man to whom she is not married, the pregnancy should be both parties’ responsibility?
I’m not talking about what happens if the pregnancy ultimately produces a child.… Read More »

Tax Deregulation

Steven A. Dean - Brooklyn Law School

What is Tax Deregulation?
Even before the financial crisis thrust deregulation into the headlines, scholars spent decades debating its costs and benefits. Oddly, this is not the case with tax deregulation. Although lower tax rates and reduced tax complexity figured prominently in tax scholarship of that earlier period, tax deregulation… Read More »

“No Taxation Without Representation” in the American Woman Suffrage Movement

Juliana Tutt

Introduction
Given the continuing popularity of the “no taxation without representation” catchphrase, one might expect American woman suffragists to have pounced on every opportunity to deploy it. But although many suffragists occasionally mentioned taxation, it was certainly not a focal point of the movement as a whole. In my Note,… Read More »

Recognizing Equity Problems in the Taxation of Cross-Border Workers

Ruth Mason - University of Connecticut School of Law

Suppose a Belgian resident earns all of his income in Germany. Under the Belgian-German tax treaty and Belgian law, only Germany would tax his income. But which country should grant him personal tax benefits—things like mortgage interest deductions and charitable deductions? Where a worker lives in one country but works… Read More »

Tracing Basis Through Virtual Spaces

Adam Chodorow - Sandra Day O’Connor College of Law, AZ State

With the rise of virtual worlds and the generation of income with significant real-world value within them, debate has erupted regarding whether or how best to tax such income.  A consensus exists for the proposition that those who “cash out,” i.e., convert virtual wealth to real-world wealth, should be taxed… Read More »

Beyond the Pro-Consumption Tax Consensus

Daniel Shaviro - New York University School of Law

For many decades in United States tax policy debate, fundamental tax reform was identified primarily with adopting a comprehensive income tax base.  In the last ten or so years, it has increasingly come to denote instead replacing the income tax with a consumption tax.  This shift has been as unmistakable… Read More »

Temporary-Effect Legislation, Political Accountability, and Fiscal Restraint

George K. Yin - University of Virginia School of Law

The proper duration of legislation has become highly controversial ever since the enactment of many temporary tax laws during the George W. Bush Administration.  Most observers believe that passage of “temporary-effect” legislation—laws with an explicit expiration date or “sunset” feature—permits the cost of legislation to be misrepresented and allows its… Read More »

Welcome to Legal Workshop

New York University & Stanford University

Below is a brief introduction to the Legal Workshop project. We hope you enjoy getting to know us, and we welcome your feedback.
 
Mission:
The Legal Workshop website provides a single online forum for cutting-edge legal scholarship from the top law journals in the country.
The Legal Workshop features… Read More »